CLA-2-94:S:N:N8:233 892635
Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587
RE: The tariff classification of a bean bag chair cover from
Taiwan.
Dear Ms. Wu:
In your letter dated November 11, 1993, you requested a tariff
classification ruling.
The submitted sample depicts the furniture item as a cover for
a bean bag chair. The cover is made of 38.6 percent spun T (short
polyester fiber), 40.60 percent F.T. (long polyester fiber), and
20.80 percent cotton blend. The method of weaving will be 35
percent spun T, 44 percent F.T. and 21 percent cotton blend. It
has a zippered opening and will be filled after importation. The
cover will then become an article of furniture called a bean bag
chair which is designed to be placed on the floor or ground. The
polyester material of the cover imparts the essential character.
The applicable subheading for a bean bag chair cover will be
9401.90.5000, Harmonized Tariff Schedule of the United States,
HTSUSA, which provides for: Seats (other than those of heading
9402), whether or not convertible into beds, and parts thereof:
Parts: Other, other. The rate of duty will be 4 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport